Friedrich Company Has Developed Ideal Standards for Four Activities: Labour

Multiple Choice

Friedrich Company has developed ideal standards for four activities: labour, materials, inspection, and receiving.
Information is as follows:
$\begin{array}{llccc}\underline{\text { Activity }} &\underline{ \text { Activity Driver }} & \underline{\text {S Q}} & \underline{\text {A Q}}&\underline{\text {SP}}\\\text { Inspection } & \text { Inspection hours } & 0 & 40,000&\$4 \\\text { Labour } & \text { Hours } & 50,000 & 56,000&6 \\\text { Materials } & \text { Kilograms } & 100,000 & 105,000 &5\\\text { Receiving } & \text { Orders } & 150 & 190&150\end{array}$


The actual prices paid per unit of each activity driver were equal to the standard prices.
-Refer to the figure.What are the non-value-added costs for labour?

A) $300,000
B) $36,000
C) $28,000
D) $25,000